asked Mr. Attorney General for Ireland, Whether it is the fact that, as, according to the sixty-third section of the Irish Poor Relief Act, churches, schools, burial grounds, cemeteries, &c., and any building used exclusively for charitable purposes, or dedicated or used for public purposes are exempt from rating, it is the case that Glasnevin Cemetery, with the dwelling-houses built thereon, are so exempt, and also the sexton's residence built in Swords Protestant Churchyard; if so, can he explain why the poor rate and county cess collectors have prosecuted the Catholic curate at Donabate, county Dublin, for rates on a house similarly circumstanced, i.e., within a cemetery; whether the magistrates were justified in making an order for their payment; and, if he can have the local authorities instructed to treat the erection at Donabate on the same footing as those at Glasnevin and Swords?
Sir, the Glasnevin Cemetery is exempt from rates by virtue of the 93rd section of the Irish Poor Relief Act, and the buildings on it, being for the purposes of the cemetery, are also exempt. Under similar circumstances, the house of the sexton in the Swords Churchyard is exempt; but both cases will be inquired into. In the case of the Rev. Mr. O'Kell, the claim for exemption does not appear to be the same, for although the house was built in the cemetery, it was used for two years for private purposes. On the 1st of May the county cess collector proceeded against the Rev. Mr. O'Kell. He was represented, and the case was adjourned to the 24th of May, on which day he did not appear, and a decree was pronounced. On the 14th of July he was again proceeded against, and he did not appear, and a decree was pronounced. The Government has no power to interfere in the matter; and the rev. gentleman, if he thinks the decision is illegal, has power to appeal under the statute.